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        <PersonNm>CLAUDIA Z SPRINGER</PersonNm>
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        <PersonNm>JANE L VRIS</PersonNm>
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        <PersonNm>JAMES KELLEY</PersonNm>
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        <PersonNm>AGUSTIN BERDEJA</PersonNm>
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        <PersonNm>DANIEL COHN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MARC ABRAMS</PersonNm>
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      <Form990PartVIISectionAGrp>
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        <Desc>MISC. SALES</Desc>
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      <GrantsToDomesticOrgsGrp>
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      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>21373</TotalAmt>
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      <FeesForServicesAccountingGrp>
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        <TotalAmt>939</TotalAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>46661</TotalAmt>
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        <Desc>BRANKRUPTCY ARCHIVES PR</Desc>
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        <Desc>LICENSES</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COLLEGE BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
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          <BusinessNameLine1Txt>NATIONAL CONFERENCE OF BANKRUPTCY JUDGES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>954 LA MIRANDA STREET</AddressLine1Txt>
          <CityNm>LAGUNA BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92651</ZIPCd>
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        <PurposeOfGrantTxt>NCBJ NEXT GENERATION SPONSORSHIP</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>P O BOX 249</AddressLine1Txt>
          <CityNm>STANARDSVILLE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22973</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT REQUESTS FROM OUTSIDE ORGANIZATIONS REQUIRE FULL PROGRAM DESCRIPTIONS THAT ARE REVIEWED BY THE CHAIR, PRESIDENT AND TREASURER, AND IN THEIR DISCRETION BY THE FULL EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS, FOR APPROPRIATENESS AND COMPLIANCE WITH BUDGET. REQUESTS FOR JUDICIAL SCHOLARSHIPS ARE REVIEWED BY THE EXECUTIVE DIRECTOR FOR COMPLIANCE WITH PRE-APPROVED LIMITATIONS AND ACB EXPENSE POLICIES. FUNDING REQUESTS FROM THE AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION ARE APPROVED BY THE BOARD OF DIRECTORS DURING THE ANNUAL BUDGETING PROCESS; THE ACB FOUNDATION'S PRO BONO COMMITTEE EVALUATES APPLICATIONS, MAKES GRANTS, MONITORS GRANTEE PERFORMANCE, AND PROVIDES SUMMARY REPORTING TO THE ACB, WITH DETAILED DOCUMENTATION AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>G. CHRISTOPHER MEYER AND STEPHEN LERNER WORK FOR THE SAME LAW FIRM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CONTRACTS WITH ARMSTRONG &amp; ASSOCIATES INTERNATIONAL, INC. TO PROVIDE MANAGEMENT, WEBSITE, CLERICAL AND FINANCE SUPPORT OF THE ORGANIZATION, INCLUDING THE SERVICES OF THE EXECUTIVE DIRECTOR, SHARI A. BEDKER. THE BOARD OF DIRECTORS OVERSEES ARMSTRONG &amp; ASSOCIATES INTERNATIONAL INC.'S PERFORMANCE UNDER THE CONTRACT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERS INCLUDING FELLOWS, HONORARY FELLOWS, INTERNATIONAL FELLOWS, AND EMERITUS FELLOWS. ONLY THOSE PERSONS WHO HAVE MET AND CONTINUE TO MEET THE STANDARDS OF QUALIFICATION REQUIREMENTS ARE ELIGIBLE TO BE FELLOWS, AND ARE ELECTED AND INDUCTED INTO FELLOWSHIP. ONLY FELLOWS AND INTERNATIONAL FELLOWS HAVE VOTING RIGHTS AND THE RIGHT TO HOLD OFFICE IN THE COLLEGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ONLY COMMITTEE WITH AUTHORITY TO ACT ON BEHLAF OF THE GOVERNING BODY, THE EXECUTIVE COMMITTEE, DOES NOT HAVE WRITTEN MEETING MINUTES.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE 990 IS FIRST REVIEWED BY THE BOARD CHAIR, PRESIDENT, TREASURER, AND FINANCE COMMITTEE. ONCE IT HAS BEEN REVIEWED, IT IS DISTRIBUTED TO THE FULL BOARD BEFORE BEING FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS AND OFFICERS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR FOLLOWS UP FOR COMPLIANCE AND COMPLETION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COLLEGE'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION HAS NOT CHANGED ITS AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS OF AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.</ExplanationTxt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 249</AddressLine1Txt>
          <CityNm>STANARDSVILLE</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22973</ZIPCd>
        </USAddress>
        <EIN>010656156</EIN>
        <PrimaryActivitiesTxt>TO PROMOTE THE EDUCATIONAL AND CHARITABLE ACTIVITIES OF THE ACB.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>AMERICAN COLLEGE OF BANKRUPTCY FOUNDATION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>231000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH VALUE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>